MBA 520 MBA520 MBA/520 5.9Activity-Based Management (ABM)

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MBA 520 MBA520 MBA/520 5.9Activity-Based Management (ABM)

MBA520 Performance Measurement and Accounting Systems____________________________

Week 5 –5.9 Activity-Based Management (ABM)

(The following are excerpts from: Introduction to Management Accounting, by Horngreen/Sundem/Stratton, Pearson Prentice Hall, 2005, 13th edition)

Activity-based management (ABM)is a management tool that involves analyzing and costing activities with the goal of improving efficiency and effectiveness.

As you would expect ABM is closely to ABC, but the two schemes differ in their primary goals. Whereas ABC focuses on activities with the goal of measuring the costs of products and services produced by them, ABM focuses on activities with the goal of managing the activities themselves.

This difference is shown graphically in Illustration 6-12 below.

MBA 520 MBA520 MBA/520 5.9Activity-Based Management (ABM)

MBA 520 Managerial Accounting School: Champlain College *Professor:Micelli, N/A Documents (26) Q&A (142) Textbook Exercises Managerial Accounting Documents All (26) Assessments Assignments Essays Homework Help

(3) Lab Reports Lecture Slides Lesson Plans Notes (2) Syllabi Test Prep (3) Showing 1 to 26 of 26 Sort by: Most Popular 2 pagesChapter 2 HW 2.2Chapter 2 HW 2.2 Champlain College Managerial Accounting

MBA 520 – Spring 2016 Register Now Chapter 2 HW 2.2 2 pagesChapter 2 HW 2.1Chapter 2 HW 2.1 Champlain College Managerial Accounting

MBA 520 – Spring 2016 Register Now Chapter 2 HW 2.1 7 pages1.1 Introduction to Performance Measurement1.1 Introduction to Performance Measurement Champlain College Managerial Accounting

MBA 520 – Spring 2016 Register Now 1.1 Introduction to Performance Measurement 33 pagesQUIZ-BAA-785.pdfQUIZ-BAA-785.pdf Champlain College Managerial Accounting

MBA 520 – Spring 2016 Register Now QUIZ-BAA-785.pdf 17 pagesQUIZ-BAC-789.pdfQUIZ-BAC-789.pdf Champlain College Managerial Accounting

MBA 520 – Spring 2016 Register Now QUIZ-BAC-789.pdf 5 pagesMBA 521 Week 8 Ass 1.docxMBA 521 Week 8 Ass 1.docx Champlain College

MBA 520 – Fall 2019 Register Now MBA 521 Week 8 Ass 1.docx 6 pagesMBA 521 Week 5 Ass 1.docxMBA 521 Week 5 Ass 1.docx Champlain College

MBA 520 – Fall 2019 Register Now MBA 521 Week 5 Ass 1.docx 6 pagesMBA 521 Week 3 Ass 1.docxMBA 521 Week 3 Ass 1.docx Champlain College

MBA 520 MBA520 MBA/520 5.9Activity-Based Management (ABM)

MBA 520 – Fall 2019 Register Now MBA 521 Week 3 Ass 1.docx 6 pagesMBA 521 Week 4 Ass 1.docxMBA 521 Week 4 Ass 1.docx Champlain College

MBA 520 – Fall 2019 Register Now MBA 521 Week 4 Ass 1.docx 5 pagesMSEL 520 Week 1 Ass 2.docxMSEL 520 Week 1 Ass 2.docx Champlain College Managerial Accounting

MBA 520 – Spring 2016 Register Now MSEL 520 Week 1 Ass 2.docx 7 pagesMSEL 520 Week 8 Ass 1.docxMSEL 520 Week 8 Ass 1.docx Champlain College Managerial Accounting

MBA 520 – Spring 2016 Register Now MSEL 520 Week 8 Ass 1.docx 5 pagesMSEL 520 Week 3 Ass 2.docxMSEL 520 Week 3 Ass 2.docx Champlain College Managerial Accounting

MBA 520 – Spring 2016 Register Now MSEL 520 Week 3 Ass 2.docx 11 pagesManagerial Accounting- NotesManagerial Accounting- Notes Champlain College Managerial Accounting

MBA 520 – Spring 2016 Register Now Managerial Accounting- Notes 1 pagestest 1test 1 Champlain College Managerial Accounting

MBA 520 – Spring 2016 Register Now test 1 10 pages5.8 ABC5.8 ABC Champlain College Managerial Accounting

MBA 520 – Spring 2016 Register Now 5.8 ABC 10 pages4.2 Benchmarking4.2 Benchmarking Champlain College Managerial Accounting

MBA 520 – Spring 2016 Register Now 4.2 Benchmarking 8 pages4.3 Cost Allocation4.3 Cost Allocation Champlain College Managerial Accounting

MBA 520 – Spring 2016 Register Now 4.3 Cost Allocation 10 pages6.1 Relevant Costing6.1 Relevant Costing Champlain College Managerial Accounting

MBA 520 MBA520 MBA/520 5.9Activity-Based Management (ABM)

MBA 520 – Spring 2016 Register Now 6.1 Relevant Costing 5 pages5.1 Performance Management5.1 Performance Management Champlain College Managerial Accounting

MBA 520 – Spring 2016 Register Now 5.1 Performance Management 4 pages5.4 Strategy Maps and Scorecards as Solutions5.4 Strategy Maps and Scorecards as Solutions Champlain College Managerial Accounting

MBA 520 – Spring 2016 Register Now 5.4 Strategy Maps and Scorecards as Solutions 5 pages5.3 Problems and Solutions5.3 Problems and Solutions Champlain College Managerial Accounting

MBA 520 – Spring 2016 Register Now 5.3 Problems and Solutions 4 pages5.9 ABM5.9 ABM Champlain College Managerial Accounting

MBA 520 – Spring 2016 Register Now 5.9 ABM 2 pages5.6 Scorecards and Strategy Maps5.6 Scorecards and Strategy Maps Champlain College Managerial Accounting

MBA 520 – Spring 2016 Register Now 5.6 Scorecards and Strategy Maps 1 pages5.2 Strategy Maps5.2 Strategy Maps Champlain College Managerial Accounting

MBA 520 – Spring 2016 Register Now 5.2 Strategy Maps 1 pages4.1 Performance Measurement Applications (1)4.1 Performance Measurement Applications (1) Champlain College Managerial Accounting

MBA 520 – Spring 2016 Register Now 4.1 Performance Measurement Applications (1) 48 pagesedm73215_ch02 (1)edm73215_ch02 (1) Champlain College Managerial Accounting

MBA 520 – Spring 2016 Register Now edm73215_ch02 (1) Managerial Accounting Tests Questions & Answers Showing 1 to 8 of 142 View all Which of the following would be classified as a financing activity on a statement of cash flows? A)

MBA 520 MBA520 MBA/520 5.9Activity-Based Management (ABM)

Declaration and distribution of a stock dividend B) Payment 1 2 3 4 5 On August 5, 2018, Famous Furniture shipped 40 dining sets on consignment to Furniture Outlet, Inc. The cost of each dining set was $350 each. The cost of 1 2 3 4 5

Which of the following would be included in the Lease Receivable account? Guaranteed residual value. Unguaranteed residual value. Executory costs Penalty for 1 2 3 4 5 On January 1, 2018, Newlin Co. has the following balances: Projected benefit obligation $3,500,000 Fair value of plan assets 3,000,000 The settlement rate is 1 2 3 4 5

The following information for Cooper Enterprises is given below: December 31, 2018 Assets 1 2 3 4 5 Presented below is information related to Jensen Inc. pension plan for 2018. Service cost $1,360,000 Actual return on plan ass 1 2 3 4 5

Wilcox Corporation reported the following results for its first three years of operation: 2017 income (before income taxes) $ 300,000 2018 loss (before income 1 2 3 4 5 Mitchell Corporation prepared the following reconciliation for its first year of operations: Pretax financial income for 2018 $ 1,800,000 Tax e 1 2 3 4 5

Back to Department Related Courses MBA 524 – Finance (56 Documents)MBA 521 – 521 (51 Documents)MBA 512 – Self as Values-Driven Leader (31 Documents)MBA 548 – Leadership (30 Documents)MBA 512-85 – Self as a Values Driven Leader (22 Documents)

MBA 516 – Globalization (20 Documents)MBA 254 – Finacial Decision Making (12 Documents)MBA 521-85 – Array (12 Documents)MBA 530 – 530 (10 Documents)MBA 550 – (9 Documents)

MBA 520 MBA520 MBA/520 5.9Activity-Based Management (ABM)

MBA 520 – Spring 2016 Register Now 6.1 Relevant Costing 5 pages5.1 Performance Management5.1 Performance Management Champlain College Managerial Accounting

MBA 520 – Spring 2016 Register Now 5.1 Performance Management 4 pages5.4 Strategy Maps and Scorecards as Solutions5.4 Strategy Maps and Scorecards as Solutions Champlain College Managerial Accounting

MBA 520 – Spring 2016 Register Now 5.4 Strategy Maps and Scorecards as Solutions 5 pages5.3 Problems and Solutions5.3 Problems and Solutions Champlain College Managerial Accounting

MBA 520 – Spring 2016 Register Now 5.3 Problems and Solutions 4 pages5.9 ABM5.9 ABM Champlain College Managerial Accounting

MBA 520 – Spring 2016 Register Now 5.9 ABM 2 pages5.6 Scorecards and Strategy Maps5.6 Scorecards and Strategy Maps Champlain College Managerial Accounting

MBA 520 – Spring 2016 Register Now 5.6 Scorecards and Strategy Maps 1 pages5.2 Strategy Maps5.2 Strategy Maps Champlain College Managerial Accounting

MBA 520 – Spring 2016 Register Now 5.2 Strategy Maps 1 pages4.1 Performance Measurement Applications (1)4.1 Performance Measurement Applications (1) Champlain College Managerial Accounting

MBA 520 – Spring 2016 Register Now 4.1 Performance Measurement Applications (1) 48 pagesedm73215_ch02 (1)edm73215_ch02 (1) Champlain College Managerial Accounting

MBA 520 – Spring 2016 Register Now 5.2 Strategy Maps 1 pages4.1 Performance Measurement Applications (1)4.1 Performance Measurement Applications (1) Champlain College Managerial Accounting

MBA 520 – Spring 2016 Register Now 4.1 Performance Measurement Applications (1) 48 pagesedm73215_ch02 (1)edm73215_ch02 (1) Champlain College Managerial Accounting

MBA 520 – Spring 2016 Register Now edm73215_ch02 (1) Managerial Accounting Tests Questions & Answers Showing 1 to 8 of 142 View all Which of the following would be classified as a financing activity on a statement of cash flows? A)

MBA 520 MBA520 MBA/520 5.9Activity-Based Management (ABM)

Declaration and distribution of a stock dividend B) Payment 1 2 3 4 5 On August 5, 2018, Famous Furniture shipped 40 dining sets on consignment to Furniture Outlet, Inc. The cost of each dining set was $350 each. The cost of 1 2 3 4 5

Which of the following would be included in the Lease Receivable account? Guaranteed residual value. Unguaranteed residual value. Executory costs Penalty for 1 2 3 4 5 On January 1, 2018, Newlin Co. has the following balances: Projected benefit obligation $3,500,000 Fair value of plan assets 3,000,000 The settlement rate is 1 2 3 4 5

The following information for Cooper Enterprises is given below: December 31, 2018 Assets 1 2 3 4 5 Presented below is information related to Jensen Inc. pension plan for 2018. Service cost $1,360,000 Actual return on plan ass 1 2 3 4 5

Wilcox Corporation reported the following results for its first three years of operation: 2017 income (before income taxes) $ 300,000 2018 loss (before income 1 2 3 4 5 Mitchell Corporation prepared the following reconciliation for its first year of operations: Pretax financial income for 2018 $ 1,800,000 Tax e 1 2 3 4 5

Back to Department Related Courses MBA 524 – Finance (56 Documents)MBA 521 – 521 (51 Documents)MBA 512 – Self as Values-Driven Leader (31 Documents)MBA 548 – Leadership (30 Documents)MBA 512-85 – Self as a Values Driven Leader (22 Documents)

MBA 516 – Globalization (20 Documents)MBA 254 – Finacial Decision Making (12 Documents)MBA 521-85 – Array (12 Documents)MBA 530 – 530 (10 Documents)MBA 550 – (9 Documents)